Change in Inventory Valuation Method Prompted by Improvements to the Management System
First written in FY2019-Q2. 3 of 5 entries say "Restated". Latest entry: 2026-05-28.
The whole theme swung hardest in 2025: 1 of 7 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- 2026-05-28RestatedGeneral Meetings of Shareholders
「Certain consolidated subsidiaries had previously used the first-in, first-out method mainly to value inventories, but changed mainly to the weighted-average method from the beginning of the current consolidated fiscal year. The change was made following the development of the management system, with the aim of calculating periodic profit and loss more quickly and appropriately.」
Reconfirmed the change in inventory valuation method prompted by the development of the management system and its purpose. - FY2026-H1ReframedAnnual report
「一部の連結子会社では、商品の評価方法について、従来、主として先入先出法を採用しておりましたが、当中間連結会計期間より、主として総平均法に変更いたしました。この評価方法の変更は、管理システムの整備を契機として、より迅速かつ適正な期間損益計算を行うことを目的としたものであります。」
従来の先入先出法から総平均法へ評価方法を変更した。管理システム整備を契機に期間損益計算の迅速化・適正化を図るという目的は継続している。 - FY2019RestatedAnnual report
「一部の連結子会社では、商品及び貯蔵品の評価方法について、従来、主として先入先出法を採用しておりましたが、当連結会計年度より、主として移動平均法に変更いたしました。」
管理システム整備を契機とした在庫評価方法の変更を通期決算でも確認している。 - FY2019-Q3RestatedAnnual report
「Certain consolidated subsidiaries previously primarily used the FIFO method to value merchandise and supplies. From the first quarter of the current consolidated fiscal year, they changed primarily to the moving-average method. This change was made to calculate periodic profit and loss more promptly and appropriately following improvements to the management system.」
管理システム整備を契機とした在庫評価方法の変更と、期間損益計算の迅速化・適正化という目的を継続して開示している。 - FY2019-Q2First statedAnnual report
「Certain consolidated subsidiaries previously primarily used the FIFO method to value merchandise and supplies. From the first quarter of the current consolidated fiscal year, they changed primarily to the moving-average method. This change was made to calculate periodic profit and loss more promptly and appropriately following improvements to the management system.」
Certain consolidated subsidiaries changed their inventory valuation method from FIFO to the moving-average method, prompted by improvements to the management system and aimed at faster and more appropriate periodic profit measurement.